BOUWONDERNEMING SPRIET: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
BOUWONDERNEMING SPRIET
NACE 41.001, General construction of residential buildings
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€4,990
2023 · €13,110-€8,120
Equity
€521,699
2023 · €516,709+€4,990
Cash
€970
2023 · €493+€477
Balance sheet total
€1.5m
2023 · €1.4m+€112,767
Largest movements
Assets
- Receivables within one year +€432,015
up €432,015 (+120%), from €359,066 to €791,081
of which Trade receivables: +€460,709
- Stocks and contracts -€314,037
down €314,037 (-31.3%), from €1.0m to €689,158
of which Stocks: -€200,137
Equity and liabilities
- Trade debts +€143,835
up €143,835 (+72.2%), from €199,297 to €343,132
- Debts after one year -€47,575
down €47,575 (-20.0%), from €237,575 to €190,000
- Current portion of long-term debt +€37,575
up €37,575 (+51.9%), from €72,462 to €110,037
Income statement
- Gross operating margin +€47,924
up €47,924 (+58.3%), from €82,227 to €130,151
- Financial charges +€28,854
up €28,854 (+104%), from €27,661 to €56,515
- Financial income -€22,205
down €22,205 (-72.5%), from €30,625 to €8,421
- Staff costs +€4,637
up €4,637 (+8.4%), from €55,112 to €59,749
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2023
€13,110
Gross operating margin
+€47,924
Staff costs
-€4,637
Depreciation
-€282
Other operating charges
-€764
Financial income
-€22,205
Financial charges
-€28,854
Taxes
+€697
Result 2024
€4,990
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€14,292
Investment
-€343
Financing
-€13,472
Cash 2023
€493
From operations (derived)
+€14,292
Net result for the year
+€4,990
Depreciation
+€6,715
Stocks and contracts
+€314,037
Receivables within one year
-€432,015
Deferred charges and accrued income
-€683
Trade debts
+€143,835
Tax, wage and social debts
-€11,682
Advances received
-€15,000
Other debts
+€1,969
Accrued charges and deferred income
+€2,127
Investment (derived)
-€343
Investment in fixed assets (net)
-€343
Financing
-€13,472
Debts after one year
-€47,575
Current portion of long-term debt
+€37,575
Short-term financial debts
-€3,472
Cash 2024
€970
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,391,590 | €1,504,357 | +€112,767 | +8.1% |
| Fixed assets | 21/28 | €21,353 | €14,981 | -€6,372 | -29.8% |
| Tangible fixed assets | 22/27 | €19,541 | €13,169 | -€6,372 | -32.6% |
| Land and buildings | 22 | €10,620 | €7,080 | -€3,540 | -33.3% |
| Plant, machinery and equipment | 23 | €2,858 | €1,906 | -€952 | -33.3% |
| Furniture and vehicles | 24 | €6,063 | €4,183 | -€1,880 | -31.0% |
| Financial fixed assets | 28 | €1,812 | €1,812 | = | 0.0% |
| Current assets | 29/58 | €1,370,237 | €1,489,376 | +€119,139 | +8.7% |
| Stocks and contracts in progress | 3 | €1,003,195 | €689,158 | -€314,037 | -31.3% |
| Stocks | 30/36 | €251,795 | €51,658 | -€200,137 | -79.5% |
| Contracts in progress | 37 | €751,400 | €637,500 | -€113,900 | -15.2% |
| Amounts receivable within one year | 40/41 | €359,066 | €791,081 | +€432,015 | +120% |
| Trade receivables | 40 | €324,508 | €785,217 | +€460,709 | +142% |
| Other amounts receivable | 41 | €34,558 | €5,864 | -€28,694 | -83.0% |
| Current investments | 50/53 | €3,005 | €3,005 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €493 | €970 | +€477 | +96.9% |
| Deferred charges and accrued income | 490/1 | €4,479 | €5,162 | +€683 | +15.3% |
| Total equity and liabilities | 10/49 | €1,391,590 | €1,504,357 | +€112,767 | +8.1% |
| Equity | 10/15 | €516,709 | €521,699 | +€4,990 | +1.0% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €14,874 | €14,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,874 | €14,874 | = | 0.0% |
| Legal reserve | 130 | €14,874 | €14,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | €353,099 | €358,089 | +€4,990 | +1.4% |
| Provisions and deferred taxes | 16 | €305,000 | €305,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €305,000 | €305,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €305,000 | €305,000 | = | 0.0% |
| Amounts payable | 17/49 | €569,881 | €677,658 | +€107,777 | +18.9% |
| Amounts payable after more than one year | 17 | €237,575 | €190,000 | -€47,575 | -20.0% |
| Financial debts | 170/4 | €237,575 | €190,000 | -€47,575 | -20.0% |
| Amounts payable within one year | 42/48 | €318,999 | €472,224 | +€153,225 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €72,462 | €110,037 | +€37,575 | +51.9% |
| Financial debts | 43 | €3,472 | - | -€3,472 | |
| Credit institutions | 430/8 | €3,472 | - | -€3,472 | |
| Trade debts | 44 | €199,297 | €343,132 | +€143,835 | +72.2% |
| Suppliers | 440/4 | €199,297 | €343,132 | +€143,835 | +72.2% |
| Advances received on contracts in progress | 46 | €15,000 | - | -€15,000 | |
| Taxes, remuneration and social security | 45 | €28,768 | €17,086 | -€11,682 | -40.6% |
| Taxes | 450/3 | €24,006 | €4,566 | -€19,440 | -81.0% |
| Remuneration and social security | 454/9 | €4,762 | €12,519 | +€7,757 | +163% |
| Other amounts payable | 47/48 | - | €1,969 | +€1,969 | |
| Accrued charges and deferred income | 492/3 | €13,307 | €15,435 | +€2,127 | +16.0% |
| Non-recurring operating income | 76A | €13,000 | €143,856 | +€130,856 | +1,007% |
| Remuneration, social security and pensions | 62 | €55,112 | €59,749 | +€4,637 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,433 | €6,715 | +€282 | +4.4% |
| Other operating charges | 640/8 | €5,247 | €6,010 | +€764 | +14.6% |
| Gross operating margin | 9900 | €82,227 | €130,151 | +€47,924 | +58.3% |
| Operating profit (loss) | 9901 | €15,436 | €57,677 | +€42,241 | +274% |
| Financial income | 75/76B | €30,625 | €8,421 | -€22,205 | -72.5% |
| Recurring financial income | 75 | €30,625 | €8,421 | -€22,205 | -72.5% |
| Financial charges | 65/66B | €27,661 | €56,515 | +€28,854 | +104% |
| Recurring financial charges | 65 | €27,661 | €56,515 | +€28,854 | +104% |
| Profit (loss) for the period before taxes | 9903 | €18,401 | €9,583 | -€8,818 | -47.9% |
| Income taxes | 67/77 | €5,291 | €4,594 | -€697 | -13.2% |
| Profit (loss) for the period | 9904 | €13,110 | €4,990 | -€8,120 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,110 | €4,990 | -€8,120 | -61.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.